At the end of this course, the students; 1) Create an account plan 2) Edit Balance Sheet 3) Make Big and journal entries 4) Edit Trial Balance 5) Record asset and liability accounts 6) Edit Income Statement
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
With this course, business assets, resources, income and expenses, and related items comprising the books and accounts, recording of transactions will learn.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Course content, teaching and general information about the evaluation.
2nd Week
Accounting definition, scope, chapters, the basic concepts. Balance sheet, assets and liabilities, financial transactions on the balance sheet effect.
3rd Week
Concept of account, accounts, rules of operation, division, Uniform Chart of Accounts.
4th Week
Accounting system, recording methods, the preparation of the balance sheet starting work, log book records, accounting vouchers, ledger entry, general ledger sub-account relationships, regulation of monthly trial balance, recording correction of errors.
5th Week
Period-end inventory procedures, the preparation of final trial balance, balance sheet and income statement for the final regulation, the term closure of accounts, opening new accounts in the period.
6th Week
Regulation of the period-end balance sheet and income statement for the period closing accounts, opening new accounts in the period.
7th Week
Current Assets, Cash Account, Bank Account.
8th Week
Mid-term
9th Week
Cheques, Cheques Given and Payment Orders Account
10th Week
Buyers Account Receivable Securities Account.
11th Week
Commercial Goods Account KDV Account record with Intermittent and Continuous Inventory System
12th Week
Non-current assets
13th Week
Accumulated Depreciation Account.
14th Week
Accounts Payable, Debt Securities Account
RECOMENDED OR REQUIRED READING
Genel Muhasebe (Sevilengül, O.)
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
Lecture,Problem Solving,Questions/Answers
ASSESSMENT METHODS AND CRITERIA
Quantity
Percentage(%)
Mid-term
1
35
Assignment
5
25
Total(%)
60
Contribution of In-term Studies to Overall Grade(%)
60
Contribution of Final Examination to Overall Grade(%)
40
Total(%)
100
ECTS WORKLOAD
Activities
Number
Hours
Workload
Midterm exam
2
1
2
Preparation for Quiz
Individual or group work
6
6
36
Preparation for Final exam
1
40
40
Course hours
14
3
42
Preparation for Midterm exam
1
30
30
Laboratory (including preparation)
Final exam
1
1
1
Homework
1
1
1
Workshop
1
30
30
Total Workload
182
Total Workload / 30
6,06
ECTS Credits of the Course
6
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
